Customs and clearing
The EAC Customs Management Act, 2004 and Tanzania
Short answer
- Short title
- East African Community Customs Management Act, 2004 2
- Commencement
- On a date appointed by the EAC Council, per section 1 2
- Used in Tanzania by
- Tanzania Revenue Authority 1
- 2019 amendment
- In force 15 November 2019 3
- 2025 amendment
- Assented 30 November 2024, in force 26 September 2025 4
Key sections for traders
| Section | What it says |
|---|---|
| Section 34(1) 2 | Cargo must be entered within twenty one days after discharge begins 2 |
| Section 34(5) 2 | Entered goods not removed within fourteen days of entry become liable to warehouse rent 2 |
| Section 47(1) 2 | Dutiable goods may be warehoused on first import without paying duty 2 |
| Section 48(4) 2 | Goods for warehousing must reach the warehouse within fourteen days of release, extendable to 45 days in some cases 2 |
| Section 57(1) 2 | Goods left in a warehouse for six months may be re-warehoused for three more months with written permission 2 |
| Sections 145 to 147 2 | Licensing, authority and liability of agents 2 |
| Section 187 2 | Customs formalities may be carried out by information technology 2 |
| Sections 229 to 231 2 | Review by the Commissioner, appeals and the tax appeals tribunal 2 |
The 2019 amendment
The EAC Customs Management (Amendment) Act, 2019 amends sections 14, 34, 51, 57, 87, 107 and 243 and inserts new sections 248A and 248B. The EAC repository record gives the date of assent as 22 April 2017 and the date of commencement as 15 November 2019 3.
The 2025 amendment
The EAC Customs Management (Amendment) Act, 2025 was published in EAC Gazette No. 27 as Act Supplement No. 1. Its stated aim is to streamline and rationalise customs administration 4. Main changes:
- New section 114A: duty-exempt goods may be used only for their approved purpose. Breach carries up to three years in prison or a fine of up to twenty thousand dollars 4.
- Section 124 replaced: no duty applies to imported goods valued at fifty dollars or less 4.
- New section 140A: the Council may waive duty for up to one year on goods in short supply 4.
- Section 187(2): information may be given in electronic form where the law asks for writing 4.
- Section 203: the penalty becomes twenty thousand dollars or fifty percent of the dutiable value, whichever is higher 4.
- Sections 34, 139 and others: special economic zones and other approved regimes are added 4.
How TRA applies the Act
TRA's import procedures page names the East African Community Customs Management Act, 2004 as the legal basis 1. TRA's clearing and forwarding agents page cites the 2004 Act 7. TRA's customs licencing page, read on 24 October 2026, names the East African Community Customs Management Act, 2023 and the EAC Customs Management Regulations 2010 6. The EAC texts read for this page give the short title as the East African Community Customs Management Act, 2004 2, with amending Acts dated 2019 3 and 2025 4. None of them is an Act titled 2023 2,3 4. The 2023 date on the licencing page is TRA's wording, and the law in force is the 2004 Act as amended 2,4.
Common questions
Is the EAC Customs Management Act a Tanzanian law?
It is an Act of the East African Community 3, and TRA applies it in Tanzania 1.
What changed in 2025?
Sections 2 to 30 of the 2025 amendment change the Act. One change means no duty is collected on imported goods valued at fifty dollars or less 4.
How long do I have to enter imported cargo?
Twenty one days after discharge begins, under section 34(1). The proper officer may extend the time 2.
Which section covers clearing agents?
Section 145 covers licensing of agents 2.
Rules and charges change. Check the official source linked on this page before you pay or travel. Spotted an error? Email hello@tanzaniatradesystems.com.
Sources
- Tanzania Revenue Authority: Import procedures (accessed 24 October 2026)
- East African Community: East African Community Customs Management Act, 2004, Revised Edition 2011, copy hosted by Rwanda Revenue Authority (June 2011)
- East African Community Repository: The East African Community Customs Management (Amendment) Act, 2019 (15 November 2019)
- East African Community, copy in the Ministry of Finance Tanzania repository: The East African Community Customs Management (Amendment) Act, 2025 (26 September 2025)
- Government Printer Nairobi: East African Community Customs Management Act, 2004, Revised Edition 2009 (amendments to 8 December 2008)
- Tanzania Revenue Authority: Customs licencing (accessed 24 October 2026)
- Tanzania Revenue Authority: Clearing and forwarding agents (accessed 24 October 2026)
Related
- How customs clearance works in Tanzania
The steps to clear imported goods in Tanzania, from appointing a licensed agent and lodging in TANCIS to paying port charges and collecting cargo.
- Customs agent licence for clearing and forwarding in Tanzania
TRA requirements, fees and bond for a customs clearing agent licence in Tanzania, with renewal rules, the interview and the licence period.
- Tanzania Revenue Authority customs
The customs role of the Tanzania Revenue Authority: TANCIS and TeSWS, import and export steps, licences and fees, and one stop border posts.
- TANCIS: the Tanzania Customs Integrated System
What TANCIS does, who runs it, when it started, what it replaced, which systems it links to and what the CAG found about its integration.
- Tanzania import duty and the EAC Common External Tariff
How Tanzania charges import duty under the EAC Common External Tariff 2022: the four rate bands, the value used, other taxes on imports and how to pay.
- Customs valuation and rulings in Tanzania
How customs value is set under the EAC Customs Management Act, the 2025 changes, private rulings under the Tax Administration Act, and value disputes.